{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-228531","form_type":"8-K","ticker":"IMMR","cik":"0001058811","company_name":"IMMERSION CORP","filed_at":"2025-10-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:38.685436+00:00","generated_at":"2026-05-17T04:53:23.388231+00:00","sec_items":["3.01","9.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.8,"confidence":"high","headline":"Immersion receives second Nasdaq delinquency notice; faces delisting risk for late 10-Q and 10-K","bullets":["Received Nasdaq notice on Sept 29, 2025 for late filing of Q3 FY2025 Form 10-Q; must submit compliance plan by Oct 20, 2025.","Earlier 10-K notice from Aug 20, 2025; if plan accepted, company has until Feb 9, 2026 to regain compliance.","Late filings stem from ongoing audit committee investigations and planned restatement of previously-issued financial information.","Investigations involve Immersion and consolidated subsidiary Barnes & Noble Education (BNED); restatement will affect prior periods.","Common stock continues trading on Nasdaq during grace period subject to other continued listing requirements."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-228531","json":"https://secwatch.observer/filing/0001193125-25-228531.json","markdown":"https://secwatch.observer/filing/0001193125-25-228531.md","text":"https://secwatch.observer/filing/0001193125-25-228531.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1058811/000119312525228531/0001193125-25-228531-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1058811/000119312525228531/immr-20250929.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-17T04:53:23.388231+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}